PENGARUH HUMAN CAPITAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA
DESA DI DESA TEBON KECAMATAN PADANGAN KABUPATEN BOJONEGORO

THE INFLUENCE OF HUMAN CAPITAL ON THE ACCOUNTABILITY OF VILLAGE
FUND MANAGEMENT IN TEBON VILLAGE, PADANGAN DISTRICT, BOJONEGORO REGENCY

Abstrak: Tujuan penelitian ini adalah mengetahui dan menguji pengaruh human capital terhadap akuntabilitas pengelolaan dana desa. Human capital yang kuat dalam pengelolaan dana desa sangat penting karena melibatkan berbagai aktivitas seperti perencanaan, penganggaran, pelaporan, pengawasan, dan pertanggungjawaban keuangan. Jenis
penelitian ini adalah kuantitatif. Pengumpulan data menggunakan kuisioner berisi pernyataan yang berkaitan dengan variabel tingkat pendidikan, pengalaman kerja, kualifikasi profesional, pelatihan berkelanjutan dan pengelolaan dana desa. Sampel responden ditetapkan secara random sampling sebanyak 30 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan program SPSS 21.0. Hasil analisis menunjukkan bahwa human capital memiliki pengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Hal ini menunjukkan bahwa
semakin tinggi tingkat pendidikan, pengalaman kerja, kualifikasi profesional, dan partisipasi dalam pelatihan berkelanjutan, maka akan meningkatkan akuntabilitas dalam pengelolaan dana desa.
Kata kunci: Human Capital, Akuntabilitas, Pengelolaan Dana Desa.

Abstract:
The purpose of this study is to determine and examine the influence of education level, work experience, professional qualification, and continuous training on the accountability of village fund management. Strong human capital in village fund management is crucial as it involves various activities such as planning, budgeting, reporting, financial oversight, and accountability. This study employed a quantitative research design. Data collection was done through a questionnaire consisting of statements related to the variables of education level, work experience, professional qualification, continuous training, and village fund management. The sample respondents were randomly selected, totaling 30 individuals. The data analysis technique used in this study was multiple linear regression using SPSS 21.0 software. The results of the analysis revealed that human capital has a positive and significant influence on the accountability of village fund management. This indicates that higher
levels of education, work experience, professional qualification, and participation in continuous training contribute to an increased level of accountability in village fund management.
Keywords: Human Capital, Accountability, Village Fund Managem